Risk of changes in the scope of consolidation of special-purpose companies
First written in FY2016. 4 of 5 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2020: 1 of 7 companies on the "Worse" side.
3 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「If accounting standards concerning the scope of consolidation of SPCs are amended in the future, the scope of consolidation of the Group could change, potentially affecting the Group's performance and financial position.」
The risk of amendments to accounting standards concerning the scope of consolidation of SPCs was reaffirmed. - FY2020RestatedAnnual report
「If accounting standards concerning the scope of consolidation of SPCs are amended in the future, the scope of consolidation of the Group could change, potentially affecting the Group's performance and financial position.」
The risk of changes in accounting standards concerning the scope of consolidation of SPCs was maintained in the full-year risk disclosures. - FY2019RestatedAnnual report
「If accounting standards concerning the scope of consolidation of SPCs are amended in the future, the scope of consolidation of the Group could change, potentially affecting the Group's performance and financial position.」
The risk of changes in accounting standards concerning the scope of consolidation of SPCs has been reiterated. - FY2017RestatedAnnual report
「If accounting standards concerning the scope of consolidation of SPCs are amended in the future, the scope of consolidation of the Group could change, potentially affecting the Group's performance and financial position.」
The risk of changes in accounting standards concerning the scope of consolidation of SPCs has been reiterated. - FY2016First statedAnnual report
「If accounting standards concerning the scope of consolidation of SPCs are amended in the future, the scope of consolidation of the Group could change, potentially affecting the Group's performance and financial position.」
The possibility that an amendment to accounting standards concerning SPCs could affect the scope of consolidation, performance and financial position was identified for the first time.